2025-08-31-accounts - Clogher Valley Playgroup

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Company registration no: NI041773 Charity number: NI108037

CLOGHER VALLEY PLAYGROUP (FORMERLY CLOGHER VALLEY FAMILY CENTRE LIMITED)

DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

CLOGHER VALLEY PLAYGROUP (FORMERLY CLOGHER VALLEY FAMILY CENTRE LIMITED) COMPANY INFORMATION

Directors	Mrs G Boyd
	Mrs B Boyd
	Mrs C Finnegan
	Mrs D Irvine
	Mr S Robinson
	Mrs T Thompson
Secretary	Mrs G Boyd
Company registration number	NI041773
Charity number	NI108037
Registered office	4 Augher Road
	Clogher
	Co Tyrone
	BT76 0AD

CLOGHER VALLEY PLAYGROUP (FORMERLY CLOGHER VALLEY FAMILY CENTRE LIMITED) TRUSTEES' REPORT

The trustees, who are also the directors of the company for the purposes of the Companies act 2006, present their report and financial statements for the year ended 31 August 2025.

Objectives and activities

The principal objective of the company continued to be the enhancement and development of education of children under statutory school age through the provison of playgroup facilities and encouraging the study needs of such children and their families.

Following the merger with Clogher Valley Playgroup, an unincorporated charity (Charity registration number: NI100302), the company became responsible for the delivery of the Charity's pre-school education activities with effect from 1 September 2022.

Review of activities

The company has been responsible for the operation of the pre-school education activities of Clogher Valley Playgroup.

During the year Clogher Valley Playgroup provided pre-school education to 24 children in the local area. Through the hard work and innovation of the Playgroup leaders, the management committee and parents, the children benefited from a wide range of activities during the year including:

•celebration of cultures throughout the year such as Halloween, Christmas and Chinese New Year in which •participation in numerous arts and craft activities relating to the theme and learn all about different traditions and beliefs;

•participation in the Debutots programme for six weeks, where the children partake in imaginative story telling, developing important skills emphasising on language and communication. •Visits from Firefighters, Paramedics and Police under the theme of 'people who help us', highlighting in-car safety and road safety;

•Weekly baking and cooking experiences, including pancake decorating; •Crafting valentines’ gifts for loved ones;

•Gardening in our eco-garden, and through feeding caterpillars which developed into butterflies, planting bulbs and seeds and watch them grow;

•World Book Day; •Recycling, establishing a battery collection box to dispose of old batteries. •Learn breathing techniques with a Mindfulness coach for 4 weeks •Sports day at the end of term and end of year trip to the farm.

•Natural world - Visits to local forests to explore different seasons and making bird feeders to hang on the trees on the premises to watch for different species of birds; and

•Community – Attending the local nursing home to sing for the residents, posting Santa letters at the local Post Office.

•Visits to the local forests to experience nature first hand

Future developments

The Playgroup continues to look for opportunities to enhance the pre-school education of Children in the local areas and to provide support to their parents.

Structure and governance

The company is registered as a company limited by guarantee. It is constituted under articles of association adopted by the members on 27 June 2022. The company is registered as a charity with the Charity Commission for Northern Ireland.

The oversight of the company is the responsibility of the trustees. The day to day management of the pre-school education is delegated to a management committee, who are represented on the board of trustees.

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CLOGHER VALLEY PLAYGROUP (FORMERLY CLOGHER VALLEY FAMILY CENTRE LIMITED) TRUSTEES' REPORT (Cont'd)

Trustees

The following trustees have held office since 1 September 2024:

Mrs G Boyd Mrs D Irvine Mrs B Boyd Mr S Robinson Mrs C Finnegan Mrs T Thompson

Management Committee

The Management Committee are trustees of the charity and are elected each year at the AGM. They have delegated authority for the day to day operations of the Playgroup. The members of the managemnt committees for the year ended 31 August 2025 were:

Mr G Domer (Chair) Mrs R Smyton (Vice Chair) Mrs N Shields(Treasurer) Mrs T Keenan (Secretary)

Statement of trustees' responsibilities

The trustees are responsible for preparing the finacial statements in accordance with applicable law and regulations.

Company and charity law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the finacial statements in accordance with United Kingdom Generally Accepted Accounting Practice. The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the income and expenditure of the company for that period. In preparing those financial statements, the trustees are required to:-

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

By order of the Board

Mrs G Boyd Secretary 11 June 2025

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CLOGHER VALLEY PLAYGROUP (FORMERLY CLOGHER VALLEY FAMILY CENTRE LIMITED) STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31 AUGUST 2025

Incoming resources Donations, grants and contributions Charitable activities Fundraising and contributions Relaease of deferred grant Other income Resources expended Charitable expenditure Donation of assets Net incoming resources Opening funds Funds acquired on merger Closing funds	Notes 3 4	Year Year 2025 2024 £ £ 3,752750 109,73459,808 21,55016,928 9,460- 450397 144,94677,883 ( 115,347) ( 80,338) ( 9,460)- 20,139 ( 2,455 ) 53,65356,108 -- 73,79253,653 Unrestricted funds

All activities derive from continuing operations.

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CLOGHER VALLEY PLAYGROUP (FORMERLY CLOGHER VALLEY FAMILY CENTRE LIMITED)

BALANCE SHEET AS AT 31 AUGUST 2025

Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand Current liabilities Amounts falling due within one year Net current assets Net assets Funds Restricted funds Unrestricted funds	Note 6	2025 2024 £ £ - 9,460 - - 75,38055,321 75,380 55,321 (1,588) (11,128) 73,792 44,193 73,79253,653 - - 73,79253,653 53,653 73,792

For the year ending 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The financial statements were approved by the board of directors on 11 June 2026 and signed on its behalf by:

Mrs G Boyd Trustee

Mr S Robinson Trustee

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CLOGHER VALLEY PLAYGROUP (FORMERLY CLOGHER VALLEY FAMILY CENTRE LIMITED)

NOTES TO THE FINANCIAL STATEMENTS

1 General information

The company is a private company limited by guarantee and is registered in Northern Ireland. The address of the registered office is 4 Augher Road, Clogher, Co Tyrone, BT76 0AD.

The principal activity of the company is to enhance the development of education of children under statutory school age by offering play facilities and encouraging the study needs of such children and their families.

2 Accounting policies

The following accounting policies have been used consistently in dealing with items which are considered material in relation to the company's financial statements.

Basis of Accounting

The financial statements have been prepared under the Statement of Recommended Practice applicable to Charities in the UK and the Republic of Ireland, as amended by the requirements of the Companies Act 2006.

The transfer of the assets and operations of Clogher Valley Playgroup, an unincorporated charity (Charity registration number: NI100302) to the company has been accounted for in accordance with the principles of merger accounting set out in FRS102 and the Charities SORP. The finacial statements are therefore presented as if the company had controlled the assets and operations of the former Clogher Valley Playgroup throughout the current and prior year. The Statements of Financial Activity and balance sheet are stated on the combined basis and adjustments are made to achieve consistency of accounting principles.

Fixed assets

Tangible assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write of the cost, lest estimated residual value of each asset over its useful economic life, as follows

Buildings 0-5% straight line

3 4	Income from charitable activies Grant funding: Eduction Authority Early Years SHSCT / Dept of Health Charitable expenditure Wages and salaries Materials and beneficiary costs Training and support costs Premises costs Professional fees Fundraising costs Administration costs	2025 2024 £ £ 93,812 43,965 14,422 14,729 1,500 1,114 109,734 59,808 2025 2024 £ £ 75,073 55,320 13,984 9,362 3,017 4,025 15,563 6,829 1,002 960 4,199 3,842 112,838 80,338

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CLOGHER VALLEY PLAYGROUP (FORMERLY CLOGHER VALLEY FAMILY CENTRE LIMITED)

NOTES TO THE FINANCIAL STATEMENTS (CONT'D)

5 Taxation

No corporation charge has arisen in the period.

6 Fixed assets Cost At 1 September 2024 Donation to Early Years At 31 August 2025 Depreciation At 1 September 2024 Relaease on disposal At 31 August 2025 Net book Value At 31 August 2025 At 31 August 2024	Land and buildings Total £ £ 153,782 153,782 (153,782) (153,782) - - 144,322 144,322 (144,322) (144,322) - - - - 9,460 9,460

During the period the Charity agreed for the transfer of land and buildings to Early Years to support the development of a Pre-School Education Centre of Excellence in the Clogher Valley.

7 Share capital

The company is limited by guarantee and does not have a share capital

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